Ibid. Section 2.1.(a).

INTM152060 – Double taxation agreements: introduction: Domestic law. URL: www.hmrc.gov.uk/manuals/intmanual/intm152060.htm.

Angharad Miller, Lynne Oats B. Bus. Principles of International Taxation (2d ed.). Tottel Publishing, 2009. P. 114.

Ibid.

Brian J. Arnold, Jacques Sasseville, Eric M. Zolt. The Taxation of Business Profits Under Tax Treaties. Canadian Tax Foundation. Chapter 4: Source Rules for Taxing Business Profits Under Tax Treaties. P. 109–131.